Exempt postal services

Exemption applies for supplies made after 30 January 2011 to:

(1)the supply of ‘public postal services’ by a ‘universal service provider’; and

(2)the supply of goods by a ‘universal service provider’ which is incidental to the supply of ‘public postal services’ by that provider (VATA 1994, Sch. 9, Grp. 3, items 1 and 2, as substituted by F(No. 3)A 2010, s. 22 for supplies made after 30 January 2011; Directive 2006/112, art. 135(1)(h)).

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